Statistical studies derived from tax returns; disclosure of results;
information as to individuals filing returns
Sec. 2. (a) The department may compile statistical studies from
information derived from state tax returns and may disclose the
results of those studies. In addition, the department may disclose
statistical information from the state tax returns to the governor, the
general assembly, or another state agency, for the purpose of
allowing those governmental entities to conduct their own statistical
studies.
(b) Notwithstanding subsection (a), the department may not
disclose the results of any study and may not disclose any statistical
information if, as a result of that disclosure:
(1) the identity of a taxpayer who filed a return would be
disclosed;
(2) the identity of a taxpayer could reasonably be associated
with any of the information which was derived from his return
for use in a statistical study; or
(3) the ability of the department to obtain information from
federal tax returns would, in the department's judgment, be
jeopardized in any manner.
(c) Subject to the rules and regulations of the department, a person
may request information as to whether an individual filed an income
tax return pursuant to the Indiana income tax laws for a particular
taxable year. However, the department may not disclose that
information with respect to any taxable year until the close of the
calendar year following the year in which the return should have
been filed. As soon as practicable after the close of that calendar
year, the department shall inform the person making the request
whether the return was filed.
As added by Acts 1980, P.L.61, SEC.1.
Last modified: May 28, 2006